Board Gender Diversity, Corporate Social Disclosures, and National Culture
The impact of board gender diversity on corporate social responsibility has attracted considerable attention in recent years. However, the study of the relationship between board gender diversity, corporate social disclosures, and national culture has been scarce. Therefore, in this study, we measur...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
SAGE Publishing
2022-10-01
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| Series: | SAGE Open |
| Online Access: | https://doi.org/10.1177/21582440221130946 |
| _version_ | 1811247757248167936 |
|---|---|
| author | Xuhui Peng Tian Qi Gang Wang |
| author_facet | Xuhui Peng Tian Qi Gang Wang |
| author_sort | Xuhui Peng |
| collection | DOAJ |
| description | The impact of board gender diversity on corporate social responsibility has attracted considerable attention in recent years. However, the study of the relationship between board gender diversity, corporate social disclosures, and national culture has been scarce. Therefore, in this study, we measured the corporate social disclosures data of multinational corporations (MNCs) from China, Japan, the United Kingdom, and the United States using content analysis. Then, we investigated the relationship between board gender diversity and the corporate social disclosures of MNCs as well as the moderating effect of national culture on that relationship. The results show that (1) board gender diversity positively impacts the corporate social disclosures of MNCs and that (2) masculinity negatively moderates the relationship between board gender diversity and the corporate social disclosures of MNCs. The findings emphasize the importance of board gender diversity in the stakeholder management of the board of directors and how it could be affected by different national cultural environments from the stakeholder theory perspective. This study established a link between board gender diversity, corporate social disclosures, and national culture as well as promoted the development of corporate social responsibility (CSR) disclosure measurement methods. Additionally, our results provide suggestions to policymakers and MNCs in how to effectively adopt board gender diversity to promote CSR in specific national cultural environments. |
| first_indexed | 2024-04-12T15:15:16Z |
| format | Article |
| id | doaj.art-615fb97d88c543749aa2c2abb3999a2c |
| institution | Directory Open Access Journal |
| issn | 2158-2440 |
| language | English |
| last_indexed | 2024-04-12T15:15:16Z |
| publishDate | 2022-10-01 |
| publisher | SAGE Publishing |
| record_format | Article |
| series | SAGE Open |
| spelling | doaj.art-615fb97d88c543749aa2c2abb3999a2c2022-12-22T03:27:39ZengSAGE PublishingSAGE Open2158-24402022-10-011210.1177/21582440221130946Board Gender Diversity, Corporate Social Disclosures, and National CultureXuhui Peng0Tian Qi1Gang Wang2Xijing University, Chang’an District, Xi’an City, Shaanxi, ChinaGuangxi University of Finance and Economics, Nanning, ChinaInner Mongolia University of Finance and Economics, Hohhot, ChinaThe impact of board gender diversity on corporate social responsibility has attracted considerable attention in recent years. However, the study of the relationship between board gender diversity, corporate social disclosures, and national culture has been scarce. Therefore, in this study, we measured the corporate social disclosures data of multinational corporations (MNCs) from China, Japan, the United Kingdom, and the United States using content analysis. Then, we investigated the relationship between board gender diversity and the corporate social disclosures of MNCs as well as the moderating effect of national culture on that relationship. The results show that (1) board gender diversity positively impacts the corporate social disclosures of MNCs and that (2) masculinity negatively moderates the relationship between board gender diversity and the corporate social disclosures of MNCs. The findings emphasize the importance of board gender diversity in the stakeholder management of the board of directors and how it could be affected by different national cultural environments from the stakeholder theory perspective. This study established a link between board gender diversity, corporate social disclosures, and national culture as well as promoted the development of corporate social responsibility (CSR) disclosure measurement methods. Additionally, our results provide suggestions to policymakers and MNCs in how to effectively adopt board gender diversity to promote CSR in specific national cultural environments.https://doi.org/10.1177/21582440221130946 |
| spellingShingle | Xuhui Peng Tian Qi Gang Wang Board Gender Diversity, Corporate Social Disclosures, and National Culture SAGE Open |
| title | Board Gender Diversity, Corporate Social Disclosures, and National Culture |
| title_full | Board Gender Diversity, Corporate Social Disclosures, and National Culture |
| title_fullStr | Board Gender Diversity, Corporate Social Disclosures, and National Culture |
| title_full_unstemmed | Board Gender Diversity, Corporate Social Disclosures, and National Culture |
| title_short | Board Gender Diversity, Corporate Social Disclosures, and National Culture |
| title_sort | board gender diversity corporate social disclosures and national culture |
| url | https://doi.org/10.1177/21582440221130946 |
| work_keys_str_mv | AT xuhuipeng boardgenderdiversitycorporatesocialdisclosuresandnationalculture AT tianqi boardgenderdiversitycorporatesocialdisclosuresandnationalculture AT gangwang boardgenderdiversitycorporatesocialdisclosuresandnationalculture |